.fiscal-toolbar{position:sticky;top:82px;z-index:20;background:rgba(255,255,255,.97);border-bottom:1px solid #e7eaf2;box-shadow:0 8px 24px rgba(16,22,63,.06)}.fiscal-toolbar .container{display:grid;grid-template-columns:1fr auto;gap:24px;align-items:center;padding-top:16px;padding-bottom:16px}.fiscal-search{display:flex;align-items:center;gap:12px;border:1px solid #dce2ed;border-radius:14px;background:#fff;padding:0 14px;box-shadow:0 7px 20px rgba(16,22,63,.05)}.fiscal-search>span{font-size:1.4rem;color:#18a96b}.fiscal-search input{width:100%;border:0;outline:0;padding:14px 0;font:inherit;color:#10163f;background:transparent}.fiscal-search kbd{border:1px solid #dce2ed;border-bottom-width:2px;border-radius:7px;padding:4px 7px;color:#73798c;background:#f8f9fc;font-size:.72rem;white-space:nowrap}.fiscal-stats{display:flex;align-items:baseline;gap:7px;color:#697086;white-space:nowrap}.fiscal-stats strong{font-size:1.45rem;color:#10163f}.fiscal-intro{display:grid;grid-template-columns:1.35fr .65fr;gap:42px;align-items:end;margin-bottom:24px}.fiscal-intro h2{font-size:clamp(1.8rem,3vw,2.7rem);line-height:1.1;margin:8px 0 0}.fiscal-intro>p{color:#5d6479;line-height:1.75}.official-badge{display:flex;align-items:center;gap:10px;padding:14px 18px;border:1px solid #bfe8d4;background:#effbf5;border-radius:14px;color:#09673f;font-weight:700;margin-bottom:26px}.fiscal-categories{display:flex;gap:9px;overflow-x:auto;padding-bottom:8px;margin-bottom:24px}.fiscal-filter{flex:0 0 auto;border:1px solid #dfe4ef;border-radius:999px;padding:10px 15px;background:#fff;color:#30384f;font:inherit;font-weight:700;cursor:pointer}.fiscal-filter:hover,.fiscal-filter.is-active{border-color:#10163f;background:#10163f;color:#fff}.fiscal-grid{display:grid;grid-template-columns:repeat(3,minmax(0,1fr));gap:22px}.fiscal-card{display:flex;flex-direction:column;border:1px solid #e1e5ef;border-radius:20px;background:#fff;box-shadow:0 15px 38px rgba(16,22,63,.08);overflow:hidden}.fiscal-card-head{display:flex;gap:14px;align-items:flex-start;padding:24px 24px 16px}.fiscal-card-icon{display:grid;place-items:center;flex:0 0 50px;height:50px;border-radius:15px;background:linear-gradient(135deg,#10163f,#253274);color:#fff;font-size:.8rem;font-weight:800;text-align:center}.fiscal-card-category{display:block;color:#18a96b;font-size:.72rem;font-weight:800;text-transform:uppercase;letter-spacing:.06em;margin-bottom:6px}.fiscal-card h3{margin:0;color:#10163f;font-size:1.08rem;line-height:1.35}.fiscal-card-body{display:flex;flex-direction:column;flex:1;padding:0 24px 24px}.fiscal-card-summary{color:#697086;line-height:1.6;font-size:.92rem;margin:0 0 16px}.fiscal-points{display:grid;gap:8px;margin:0 0 20px;padding:0;list-style:none}.fiscal-points li{position:relative;padding-left:17px;color:#424b61;font-size:.86rem;line-height:1.45}.fiscal-points li:before{content:'✓';position:absolute;left:0;color:#18a96b;font-weight:800}.fiscal-source{margin-top:auto;padding-top:16px;border-top:1px solid #edf0f5}.fiscal-source small{display:block;color:#73798c;margin-bottom:10px}.fiscal-source .button{width:100%;text-align:center}.fiscal-empty{text-align:center;padding:55px 20px;border:1px dashed #cfd5e2;border-radius:18px;color:#697086}.fiscal-empty strong{display:block;color:#10163f;font-size:1.2rem}.fiscal-contact-actions{display:flex;gap:12px;flex-wrap:wrap}@media(max-width:1100px){.fiscal-grid{grid-template-columns:repeat(2,minmax(0,1fr))}}@media(max-width:900px){.fiscal-toolbar{top:72px}.fiscal-toolbar .container{grid-template-columns:1fr}.fiscal-stats{display:none}.fiscal-intro{grid-template-columns:1fr;gap:16px}}@media(max-width:680px){.fiscal-grid{grid-template-columns:1fr}.fiscal-search kbd{display:none}.fiscal-card-head{padding:20px 20px 14px}.fiscal-card-body{padding:0 20px 20px}.fiscal-contact-actions{width:100%;flex-direction:column}.fiscal-contact-actions .button{width:100%;text-align:center}}